Gimao, Isabella P.

BSA52

Taxes Deadline for filing Prescribed BIR forms Place of filing and payment
Income Tax - On or before the 15th day • Purely With Authorized Agent Bank (AAB) under the
Individual of April of each year Compensation jurisdiction of the Revenue District Office where
covering taxable income Income: BIR Form you are registered. If none, with Revenue
for calendar year 2018 1700 Collection Officer or duly Authorized City or
and thereafter • Individuals, Estates, Municipal Treasurer located within the Revenue
and Trusts: BIR District Office where you are registered
Form 1701/1701Q
• Self-Employed
Individuals, Estates
And Trusts: BIR
Form 1701 AIF
Income Tax - On or before the 15th day BIR Form 1702 With Authorized Agent Bank (AAB) under the
Corporation of the fourth month BIR Form 1702Q jurisdiction of the Revenue District Office where
following the close of the you are registered. If none, with Revenue
taxpayer’s taxable year Collection Officer or duly Authorized City or
Municipal Treasurer located within the Revenue
District Office where you are registered
Estate Tax Within one (1) year from BIR Form 1801 With any Authorized Agent Bank (AAB) of the
the decedent's death. In Revenue District Office (RDO) having
some cases, allowed a jurisdiction over the place of domicile of the
reasonable extension not decedent at the time of his death. If the
exceeding thirty (30) days decedent has no legal residence in the
for filing the return. Philippines, the return shall be filed with the
Office of the Commissioner (RDO No. 39,
South Quezon City).
Gimao, Isabella P.
BSA52

Taxes Deadline for filing Prescribed BIR Place of filing and payment
forms
Donor’s Tax Within thirty (30) days after BIR Form 1800 With any Authorized Agent Bank (AAB) of the
the date the gift (donation) Revenue District Office having jurisdiction over
is made. the place of domicile of the donor at the time of
the donation, or if there is no legal residence in
the Philippines, with the Office of the
Commissioner of Internal Revenue, (Revenue
District Office No. 39, South Quezon City)
If by a non-resident alien, the return may be filed
with RDO No. 39, or with the Philippine Embassy
or Consulate in the country where he is domiciled
at the time of donation.
Percentage Within twenty-five (25) • Quarterly: BIR Every person liable to the percentage taxes may,
Tax days after the end of each Form 2551Q at his option, file a separate return for each
taxable quarter, unless • Transactions branch or place of business or a consolidated
otherwise specified. Involving Shares return for all branches or places of business with
of Stocks: BIR the authorized agent bank, Revenue District
Form 2552 Officer, Collection Agent or duly authorized
Treasurer of the city or municipality where the
business or principal place of business is located,
as the case may be.
Capital Gains Within thirty (30) days • Real property: With any Authorized Agent Bank (AAB) or
Tax following the sale, BIR Form 1706 Revenue Collection Officer (RCO) of the Revenue
exchange or disposition of • Shares of stock: District Office (RDO) having jurisdiction over the
real property BIR Form 1707 place where the property being transferred is
located.
Gimao, Isabella P.
BSA52

Taxes Deadline for filing Prescribed BIR forms Place of filing and payment
Documentary The return shall be filed • BIR Form 2000 The return shall be filed with and the tax
Stamp Tax and the tax paid within five • One-time transactions: paid to the Authorized Agent Bank (AAB)
(5) days after the close of BIR Form 2000-OT within the territorial jurisdiction of Revenue
the month when the District Office (RDO) where the
taxable document was seller/transferor/donor is required to be
made, signed, issued, registered or where the property is located
accepted or transferred. in case of sale of real property.
Value-added Manual Filing: Not later • Monthly: BIR Form With any Authorized Agent Bank (AAB)
Tax than the 20th day following 2550M under the jurisdiction of the Revenue
the end of each month • Quarterly: BIR Form District Office (RDO)/Large Taxpayers
No. 2550Q District Office (LTDO) where the taxpayer
(head office of the business
establishment) is registered.
Excise Tax For each place of • Alcohol products: BIR With any Authorized Agent Bank (AAB) of
production, a separate Form No. 2200-A the Revenue District Office (RDO) having
return shall be filed and • Automobiles and Non- jurisdiction over the place of domicile of
the excise tax due shall be Essential Goods: BIR the decedent at the time of his death. If the
paid before removal of the Form No. 2200-AN decedent has no legal residence in the
respective products from • Mineral Products: BIR Philippines, the return shall be filed with
the place of production. Form No. 2200-M the Office of the Commissioner (RDO No.
• Petroleum Products: 39, South Quezon City).
BIR Form No. 2200-P
• Tobacco Products: BIR
Form No. 2200-T
• Sweetened Beverages:
BIR Form No. 2200-S